AC305_EN_Col92_FV_Part_A4 (第4页) | ERP软件技术分享

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AC305 Lesson: Asset Acquisition

Lookatthelowerpartofthescreen/lowertableandenteryourpurchase

order number to the right of the entry field Purchase Order/Scheduling

Agreement.

WhenyoupressEnter,therelevantamountsarecopiedfromthepurchase

order to the MIGO screen.

Doesthenetorderamountdisplayedonthescreenagreewiththeaccepted

net order amount above?

Ifnot(whichshouldhopefullybethecase),changetheamountintheyellow

rowtothenetinvoiceprice(€1,995)intheAmountcolumn. Confirmyour

entries.

Nowhavethesystemcheckwhetherthevendorhasincludedthecorrecttax

ontheinvoice. Todothis,firstcheck(atthetopofthescreen)whetherthe

correcttaxcode(1I)hasbeenset. Then,stillinthetoppartofthescreen,

select the Calculate tax indicator.

Thesystemshouldnowdisplayataxamountnexttothis(ontheleft). Does

itagreewiththeaboveacceptedsalestaxamount?

Ifthetaxamountiscorrect,onlythegrossinvoiceamountisstillmissing.

Youwillseeitattopright-itisdisplayedasabalancenexttotheredtraffic

light. Doesthis amount agree with theamount in the invoice above? If

so, the invoice check is complete.

NowenterthegrossinvoiceamountatthetopofthescreenintheAmount

input field.

Confirm your data and post/save it.

9. NowchecktheassetvalueagainbystartingtheAssetExplorerfortheasset.

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Unit3: AssetTransactions AC305

Solution 5: Asset Acquisition

Task 1:

Complete the following task.

1. Createavendor305##(where##=yourgroupnumber)inyourcompany

codeAA##,sothatyoucanpostanintegratedassetacquisition.

Createthevendorusingthe“Createwithreference”functioninAccounts

Payable using the following data:

Vendor: 305##

Company code: AA##

Account group: Do NOT fill this field!

Referencevendor1000andcompanycode1000

Confirmyourentriesandfilltherequiredfieldsonthefirstscreen. Then

save your entries.

a) GototheAccountsPayableapplicationmenu: SAPEasyAccess→

Accounting→FinancialAccounting→AccountsPayable→Master

Records → Create.

Thenproceedasdescribedin the exercise.

Task 2:

Complete the following tasks:.

Hint: UsetheassetmasterrecordsthatyoucreatedintheMasterData

unit.

1. For your first forklift, post an acquisition to vendor 305## on January

7, CY (CY = current year).

Chooseadocumenttypewithautomaticdeductionofdiscount.

The purchase price you selected should contain the tax on sales and

purchases(calculatedwiththeapplicablesalestaxrateorwiththesimplified

coursetaxrateof10%[=>taxcode1I]).Ifyoudonotknowwhichtaxcode

to use, please ask your instructor.

Makeanoteof thedatadisplayedafteryousave.

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AC305 Lesson: Asset Acquisition

Documentnumber: ______________________________

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

External Acquisition →With Vendor.

Enter the following data:

Fieldnameordatatype Values

Document date 07.01.CY(CY=currentyear)

Document type KN (or AN)

Company code AA##

Posting date 07.01.CY

Posting key 31

Account 305##

Confirm your entries and continue:.

Fieldnameordatatype Values

Amount Forexample€55,000

IndicatorCalculatetax Select

Tax code For example 1I

Pstky 70

Account Asset master record number of

forklift 1

Transaction type 100

Confirm your entries and continue.

Fieldnameordatatype Values

Amount * (or € 55,000)

ThenchoosethemenuoptionDocument→Simulate

Save.

2. Checkthe asset valuesusingtheAssetExplorer.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

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Fieldnameordatatype	Values
Document date	07.01.CY(CY=currentyear)
Document type	KN (or AN)
Company code	AA##
Posting date	07.01.CY
Posting key	31
Account	305##

Fieldnameordatatype	Values
Amount	Forexample€55,000
IndicatorCalculatetax	Select
Tax code	For example 1I
Pstky	70
Account	Asset master record number of forklift 1
Transaction type	100

Fieldnameordatatype	Values
Amount	* (or € 55,000)

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Unit3: AssetTransactions AC305

3. ExplaintoyourneighborhowyoucangofromtheAssetExplorertothe

postedFIdocument,andmakeanoteofthebalancesheetassetaccount(of

thegeneralledger)thatthesystempostedto: _______

a) In the Asset Explorer, double-click on the displayed transaction,

for example. The balance sheet asset account isdisplayed in theFI

document tothe left of the asset number.

Solution: Account 21000.

4. In the Asset Explorer, can you display thestart date for depreciation

of depreciation area 01 (book depreciation)? If so, what is it?

____________________________________

a) Yes, you can display it by calling the Parameters tab page in the

Asset Explorer.

Solution: ThedepreciationstartdateisJanuary1,CY

5. Aretheplanneddepreciationvaluesoftheforkliftthesameindepreciation

area01andarea20(calculation)inthecurrentyear?

a) Thevaluesarenotthesamebecauseofdifferentdepreciationkeysand

usefullives. YoucandisplaythisbycallingtheComparisonstabpage

intheAssetExplorer,anddisplayingthetwoareasnexttoeachother.

6. IntheAssetExplorer, lookat howthenewacquisitionisdisplayedinthe

acquisition listand intheassethistorysheet.

a) Start the Asset Explorer and choose menu option Goto → Call up

reports

IntheSelect Report dialog box, selectAsset Acquisitionlist andthe

Asset History Sheet.

7. Go from the Asset Explorer to the asset master record and check the

changes there.

a) StarttheAssetExplorerandchooseGoto→DisplayMasterData.

Look at the data in the Posting Information groups on the General

tabpages,thechangesintheOrigintabpage,andthechangesinthe

Depreciation tab page.

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AC305 Lesson: Asset Acquisition

Task 3:

Complete the following tasks.

1. Post another acquisition, but this time with “automatic offsetting”, to

thefirstofyour10machinemasterrecords(Machine01),acquisitionand

production costs (APC) of € 100,000.

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry

Enter the following data:

Fieldnameordatatype Values

Existing asset Asset master record number of

Machine 01

Document Date forexample,today'sdate

Posting date for example, for example,

today's date

Amount posted 100,000

Then choose Extras → Simulate

Post/save.

2. Check the asset values.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

3. Check the changesintheassetmaster record.

a) StarttheAssetExplorerandchooseGoto→DisplayMasterData.

Task 4:

To each of the machines 02 to 05 , post an external asset acquisition (with

automatic offsetting entry) as follows:

1. Formachine02,postAPCof€100,000inthecurrentyear.

a) Postthistransactionaccordingtothesolutionfromtheprecedingtask.

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Fieldnameordatatype	Values
Existing asset	Asset master record number of Machine 01
Document Date	forexample,today'sdate
Posting date	for example, for example, today's date
Amount posted	100,000

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Unit3: AssetTransactions AC305

2. Formachine03andmachine04,postAPCof€100,000eachfor01/01/PY

(PY = previous year) in a single posting.

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry

ThenchooseMultipleassetsandenterthefollowingdata:

Fieldnameordatatype Values

Documentdate,postingdateand 01/01PREVIOUSYEAR

asset value date

IntheListofassetstable,thenenterthetwoassetnumbersformachine

03andmachine04,andthepostingamountof€100,000foreach.

Choose Simulate

Confirm the warning.

Save your entry.

3. For machine 05, post APC of € 100,000 in the previous year and then

subsequentcostsof €10,000inthecurrentyear.

a) In Asset Accounting, choose Posting → Acquisition → External

Acquisition→Acquis. w/Autom. OffsettingEntry. Firstenterthe€

100,000withposting,documentandvaluedateinthepreviousyear.

Then,youmakeaseparatepostinginthesametransactionof€10,000

tothesameassetwithdatesinthecurrentyear.

Task 5:

Complete the following task.

1. Postanacquisitioninthepreviousyeartoyourforklift2.

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry

Choose a posting, document, and value date in the previous year.

Simulate and save your data.

Continued on next page

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Fieldnameordatatype	Values
Documentdate,postingdateand asset value date	01/01PREVIOUSYEAR

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AC305 Lesson: Asset Acquisition

Task 6:

Complete the following task.

1. Postanacquisitioninthecurrentyeartoa(new)assetinclass3100without

first having created an asset master record. That is, create the master

record during the acquisition posting.

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry

Select the New Asset radio button.

Enter the following data:

Fieldnameordatatype Values

Description forexample,PassatTDI

Asset Class 3100

Cost center forexample,T-F05A##

Document Date forexample,today'sdate

Posting date forexample,today'sdate

Amount posted Forexample€30,000

Then choose Extras → Simulate

Post/save.

Task 7:

Complete the following tasks.

1. For your PC SupraluxScenic 4000 Gr. ##, you have received an invoice

containing the following net amounts:

PC: € 1000

Monitor: € 500

Keyboard: € 20

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Fieldnameordatatype	Values
Description	forexample,PassatTDI
Asset Class	3100
Cost center	forexample,T-F05A##
Document Date	forexample,today'sdate
Posting date	forexample,today'sdate
Amount posted	Forexample€30,000

PC:	€ 1000
Monitor:	€ 500
Keyboard:	€ 20

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Unit3: AssetTransactions AC305

Enter the acquisition (for main and subnumbers) with the automatic

offsetting entry in the quickest way.

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry

Choose Multiple assets.

Choosetoday'sdateasthedocument,posting,andvaluedate.

In the top half of the screen, enter the number of your PCSiemens

Scenic400Gr. ##intheAssetinputfieldandchooseSubnumbers.

Result:Thesystemdisplaysthemainnumberandallsubnumbersof

the asset in the List of Assets table.

Enterthepostingamountsasspecifiedintheexercise.

Choose Simulate.

Post/save.

2. ThenanalyzethevaluesofthecompleteassetintheAssetExplorer.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

Intheinputfieldforthesubnumber,replacethesubnumber0with*

and confirm your entry.

Task 8:

Complete the following task.

1. Optional:

The asset machine 01 was unintentionally posted with an incorrect

acquisition value. Reverse the document and then post the correct APC

amount of € 150,000.

a) In the Asset Accounting application, choose Posting → Reverse

Document →Other Asset Documents

Selecttheassetnumberofassetmachine01andconfirmyourentry.

Choose Reverse

In the Specifications for reverse posting dialog box, enter reversal

reason 01 (reversal in current period).

Confirm your entries.

Post/save.

Then post an acquisition with automatic clearing entry asspecified

in the exercise.

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AC305 Lesson: Asset Acquisition

Task 9:

Complete the following tasks:.

1. Optional, and only works if you completed the optional exercises on

low-value assets in the previous unit:

Trytomakeanacquisitionpostingof1,200toyourcoffeemachineforthe

officekitchen,thatistoyourlow-valueasseton01/07inthepreviousyear.

The system should reject the posting.

a) Posteitheranintegratedoranon-integratedassetacquisitionaccording

tothesolutionsfromthepreceding exercises.

2. Now try it, retaining the posting and document date 01/07/PY, with a

capitalization amount of € 800.

a) Post this amount.

3. Check the values in the Asset Explorer.

a) CalltheAssetExploreraccordingtothesolutionsfromthepreceding

exercises.

4. Nowtryanothersubsequentacquisitiononthesamelow-valueassetinthe

currentyear-forexampletoday'sdateandanamountof€100. Lookatthe

errormessageissuedwhenthepostingisexecuted. Depreciationkeysare

describedindetailintheunitPeriodicProcessingandDepreciation.

a) Posteitheranintegratedoranon-integratedassetacquisitionaccording

to the solutions from the preceding exercises. During entry of the

transaction, the system issues an error message in the status line.

Double-click the error message.

Task 10:

Complete the following tasks.

1. Optional:Howcanyoumakesurethatonlycertaindepreciationareas(for

example,thegroupdepreciationarea)arepostedwithvalues?

a) Answer:InCustomizing, youcanrestrict transactiontypes sothat

theyonlypost tospecificdepreciationareas.

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Unit3: AssetTransactions AC305

2. For an example, refer totransaction type030.

a) In Customizing for Asset Accounting, choose Transactions →

Acquisitions→DefineTransactionTypesforAcquisitions

IntheChooseActivitydialogbox,chooseLimitTransactionTypesto

Depreciation Areas.

Ifnecessary,selectyourchartofdepreciationAA##.

In the table, select transaction type 030. In the dialog structure,

double-clickDepreciationAreaSpecification.

Result:Result: Transactiontype030onlypoststodepreciationareas

30 and 31.

3. MakepostingstothePC3masterrecord,whichyoucreatedintheprevious

unit,usingtransactiontype030andthenchecktheassetvalues.

a) IntheAssetAccountingapplication,choosePosting→Miscellaneous.

Enter the following data:

Fieldnameordatatype Values

Company code AA##

Asset MasterrecordnumberofPC3

Transaction type 030

Confirmyourentriesandenter postingamount.

Post/save.

StarttheAssetExplorerforthisasset(transactionAW01). Displaythe

assetvaluesin depreciation areas30 and31.

Task 11:

Optional:Sinceyour AssetAccountingdepartment alsoplanstouseMaterials

Management (MM) functions for asset acquisitions, they ask you to test the

posting transactions.

Hint: Your company code AA## does not have MM integration.

Therefore,youshouldtryoutthepostingsincompanycode1000.

Inthepointsbelow,thelogisticsprocesschainpurchaseorder–goodsreceipt–

invoicereceiptisprocessedstepbystepusingtheexampleofaPCacquisition.

1. Createanasset(description: PC1000 group ##)in companycode1000.

Useassetclass3200(personalcomputer)andcostcenter1000.

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Fieldnameordatatype	Values
Company code	AA##
Asset	MasterrecordnumberofPC3
Transaction type	030

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AC305 Lesson: Asset Acquisition

Write down the asset number. _______

Hint: Don't be surprised if the depreciation areas of the asset in

companycode1000arestructureddifferentlythanthedepreciation

areas in your company code AA##. This is due to the fact that

companycode1000workswithanother,globally-orientedchartof

depreciation.

Hint: Thisstepwouldnotbenecessaryiftheassetwascreatedin

thepurchaseordertransaction(byalogisticsemployee). Inpractice,

however,thisisseldomdone. However,ifyoudowanttousethis

integrationfeature,youcanusea“dummyasset”.

a) IntheAssetAccountingapplication,chooseAsset→Create→Asset

Enter the data below:

Fieldnameordatatype Values

Asset Class 3200

Company code 1000

Confirm your data and continue.

Fieldnameordatatype Values

Description PC 1000 group ##

Cost Center 1000

Whenyouhaveenteredallthemasterdata,saveyourentries.

2. Createa(standard)purchaseorderforthePC.Intheapplication,chooseSAP

Menu→Logistics→MaterialsManagement→Purchasing→Purchase

Order→Create→Vendor/SupplyingPlantKnownusingthefollowingdata:

Vendor: 1000 (C.E.B. BERLIN)

Doc. date: Leavethecurrent datein thefield

Screen area Header / tab pageOrg. Data:

Purchasingorganization: 1000(IDES Germany)

Purch. Group: 001 (Dietl, B.)

Company Code: 1000 (IDES AG)

Screen areaItem Overview:

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Fieldnameordatatype	Values
Asset Class	3200
Company code	1000

Fieldnameordatatype	Values
Description	PC 1000 group ##
Cost Center	1000

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Unit3: AssetTransactions AC305

A (account assignment type): A

Material: Do not fill!

Short text: Purchase orderPC Group ##

PO Quantity: 1

OUn = order unit: PC

Deliv. Date: Current date + 4 days

Net price: 2.000,--

Material group: 00103 (= Electronics)

Plant: 1000 (Plant Hamburg)

If you now choose Enter, the Item screen area opens with the Account

Assignment tab:

Field/columnAsset: Enteryourassetmasterrecordnumberfromstep1

of this exercise.

Screen area: Item / tab page Delivery:

At the top right of the screen, you can decide whether the goods receipt

shouldbevaluatedornon-valuated. Donot makeanychanges, as you

want to enter a valuated goods receipt.

Save, and make a note of your purchase order document number:

45000__________

3. CheckthedataforyourPCbystartingtheAssetExplorerforthisasset.

a) InAssetAccounting,chooseAsset→AssetExplorer.

4. Doyouseethepurchaseordernumberimmediately?

a) No,notimmediately,butinthescreenareaObjectsrelatedtotheasset,

youseethatapurchaseorderexistsforthisasset.

Double-click on the purchase order date that is displayed. The PO

screen, containingthePOnumber, isdisplayed.

5. Isthereacapitalizationdatesetinthemasterdatafortheasset?

a) No, becauseonlya purchase order document has beencreated, and

no “values”have been posted. However, the purchase order dateis

displayed.

6. Nowpostthelogisticsgoodsreceipt,andselectthetransactionMIGOfor

this in the Logistics application as follows: SAP Menu → Logistics →

MaterialsManagement→InventoryManagement→GoodsMovement→

GoodsReceipt→ForPurchaseOrder→PONumberKnown.

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AC305 Lesson: Asset Acquisition

Proceed as follows:

Enterthepurchaseorderatthetopofthescreeninthethirdinputfieldfrom

the left.

IfyouchooseEnter,thegoodsreceiptscreenisfilledwiththedatafromthe

purchase order.

If it has not already occurred automatically, open theDetail data, scroll

downtothebottomandsettheOKindicator,byselectingItemOK.Confirm

your entries.

ChooseCheck. IfthedocumentisOK,youcanpost/saveit.

7. NowchecktheassetvalueagainbystartingtheAssetExplorerfortheasset.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

8. Nowpostaninvoicereceiptfortheabovepurchaseorderdatedtothelast

dayofthemonthandcontainsthefollowing(accepted)amounts:

Invoice amount (net): € 1,995

(Sales) tax amount (=> 10%): € 199.50

Invoice amount (gross): € 2,194.50

Nowenteralogistical invoicereceiptfortheincominginvoicebycalling

transaction MIRO as follows: SAP menu → Logistics → Materials

Management→LogisticsInvoiceVerification→DocumentEntry→Enter

Invoice

Enterthelastdayofthecurrentmonthastheinvoiceandpostingdate. The

amount field remains empty initially.

Lookatthelowerpartofthescreen/lowertableandenteryourpurchase

order number to the right of the entry field Purchase Order/Scheduling

Agreement.

WhenyoupressEnter,therelevantamountsarecopiedfromthepurchase

order to the MIGO screen.

Doesthenetorderamountdisplayedonthescreenagreewiththeaccepted

net order amount above?

Ifnot(whichshouldhopefullybethecase),changetheamountintheyellow

rowtothenetinvoiceprice(€1,995)intheAmountcolumn. Confirmyour

entries.

Nowhavethesystemcheckwhetherthevendorhasincludedthecorrecttax

ontheinvoice. Todothis,firstcheck(atthetopofthescreen)whetherthe

correcttaxcode(1I)hasbeenset. Then,stillinthetoppartofthescreen,

select the Calculate tax indicator.

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Unit3: AssetTransactions AC305

Thesystemshouldnowdisplayataxamountnexttothis(ontheleft). Does

it agreewiththeaboveacceptedsalestaxamount?

Ifthetaxamountiscorrect, onlythegrossinvoiceamountisstillmissing.

Youwillseeitattopright-itisdisplayedasabalancenexttotheredtraffic

light. Doesthis amount agree with theamount in the invoice above? If

so, the invoice check is complete.

NowenterthegrossinvoiceamountatthetopofthescreenintheAmount

input field.

Confirm your data and post/save it.

9. NowchecktheassetvalueagainbystartingtheAssetExplorerfortheasset.

a) InAsset Accounting, choose Asset →Asset Explorer. You will see

anothertransactionthatreducesthecapitalizationamountoftheasset

by € 5.

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AC305 Lesson: Asset Acquisition

Lesson Summary

You should now be able to:

• ... Create/postintegratedandnon-integratedassetacquisitionsinthesystem

• ... AnalyzeassetacquisitionsinthesystemusingAssetExplorer

• ... Understand an FI document

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Unit3: AssetTransactions AC305

Lesson: Asset Retirement

Lesson Overview

Thislessonwilldiscussintegrated(=>integratedwithAccountsReceivable)and

non-integrated asset retirement

Lesson Objectives

After completingthislesson, you will beable to:

• ... Enterbothintegratedandnon-integratedassetretirementsinthesystem

Business Example

The employees in the Asset Accounting department want to be shown the

variousoptionsforpostingintegratedandnon-integratedassetretirements,both

individually and by mass processing.

Figure46: ImportantParametersforIntegratedAssetRetirement

SelecttheAssetRetirementcheckmarkwhenpostingtotheRevenuefromAsset

Sales account.

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AC305 Lesson: Asset Retirement

Thesystemdisplaysadialogbox. Hereyouenterthefollowingdata,ifithasnot

already been proposed:

• Asset number

• Retirement transaction type

• Asset valuedate (=>date of the retirement)

• Theportionofthepartofanassetbeingretired,ortheindicatorforComplete

Retirement, for example.

Figure 47: Asset retirement: T Accounts Model

The above example shows complete retirement with revenue. The system

automaticallycalculatesthegain/loss(intheexample,lossof€1,300). Inaddition,

thesystemdeterminestheassetbalancesheetvalueand theproportional value

adjustments (=> accumulated depreciation).

Therearedifferent waysof posting retirements:

• Retirementwithrevenueandcustomer(=>integratedassetretirement)

• Retirementwithrevenue,butwithoutcustomer(=>notintegrated)

• Retirementwithoutrevenue(=>Assetretirementbyscrapping)

• Thefirst threepointscaneachbeenteredeither ascompleteor aspartial

retirement

• Mass asset retirement (with worklist)

• Retirement of several assets (within the manually posted retirement

transaction).

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Unit3: AssetTransactions AC305

The values of the accounts for Revenue from asset sales and Clearing asset

retirementcanbeshowninnotestothefinancialstatement.

Figure 48: Asset Retirement:Calculating Gain/Loss

Thesystemdeterminestheperiodfortheassetretirementbasedontheassetvalue

dateof theasset retirement (=asset retirement date). Using the period control

method(=>periodcontrolkeyofthedepreciationkey),thesystemautomatically

calculateshowlongdepreciationis(allowedtobe)postedfortheasset.

The system automatically determines the proportional value adjustments

(depreciation) up tothisperiodthat applyto thepartof theasset beingretired,

and cancels this depreciation.

Atthesametime, thesystempoststheassetretirement.

The gain or loss results from the balance of the following: the amount of the

assetretirement; theamountofvalueadjustments; andtherevenue(thatis, the

sale price) that is received for the asset.

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AC305 Lesson: Asset Retirement

Figure 49: Mass Retirement (Using Worklists)

Mass retirement, with or without revenue, is defined as a standard task in the

system.

Tocarry out amassretirement, followthesesteps:

1. Useanassetreporttocreatealistoftheassetstoberetired.

2. Create a worklist.

3. Select a purpose for the worklist:

• Retirement without revenue

• Retirement sale (with revenue)

4. Enter the revenue distribution.

5. Processtheworklist,oredittheworklistbeforereleasingit.

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Unit3: AssetTransactions AC305

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AC305 Lesson: Asset Retirement

Exercise 6: Asset Retirement

Exercise Objectives

After completingthisexercise, youwillbeableto:

• ... Makevariousretirementpostings(=>integratedandnon-integrated)in

Asset Accounting / Accounts Receivable

• ... DisplayandanalyzeassetvalueswiththehelpoftheAssetExplorer

Business Example

TheemployeesintheAssetAccountingdepartmentwanttolearnaboutandtest

the various options for posting asset retirement.

Task 1:

Machine03istobesold(completely)onJuly01ofthecurrentyear.

1. First, createacustomer, 305##, (where##=your groupnumber)in your

companycode, AA##, sothat youcanpost anintegratedasset retirement.

CreatethecustomerusingtheCreatewithReferencefunctioninAccounts

Receivable, anduse the following data:

Account group: Leave as (Select)

Customer: 305## 305##

Company code: AA##

Reference: Customer1000andcompanycode1000

Using your own judgment, enter data in the required fields on the first

screen(=>for example, youcanselect0000000001[=>Northregion] as

thetransportzone) andthensaveyourentries.

2. Nowpostanintegratedcompleteretirementformachine03(valuedate:

July1,CY).Yougetasalesprice/salesrevenueof€10,000(net).

Calculatethegrosssalespriceyourself,usingtheselectedoutputtaxkey.

Note: If, to keep thingssimple, you want to work with aoutput

taxof10%,youcanusethetaxkey1O(=>inwords: OneO,not

one zero) in the training system.

Hint: Tip: TheRevenue fromasset retirement account has the

number820000inthechartofaccountsyouareusing.

Continued on next page

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Unit3: AssetTransactions AC305

3. Checkthepostingdocuments,thechangesintheassetmasterrecord,andthe

asset values in the Asset Explorer.

4. Howarethevaluesoftheassetssolddisplayedintheassethistorysheet?

Task 2:

Optional: Complete the following task:

1. Part(=>60%)ofasecondasset(=>machine04)shouldbesold. Postthe

(integrated)retirementinthecurrentyear, andenter arevenue/salesprice

of your choice.

2. Checkthepostingdocument,thechangesintheassetmasterrecord,andthe

asset values in the Asset Explorer.

Task 3:

TheProductiondepartment wantsto scrapPC02.

1. First,postanassetacquisitiontothisassetinthepreviousyear.

2. Thenposttheassetretirementwithoutrevenueinthecurrentyear.

3. Checkthepostingdocument,thechangesintheassetmasterrecord,andthe

asset values. Has the asset beendeactivated?

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AC305 Lesson: Asset Retirement

Solution 6: Asset Retirement

Task 1:

Machine03istobesold(completely)onJuly01ofthecurrentyear.

1. First, createacustomer, 305##, (where##=your groupnumber)in your

companycode, AA##, sothat youcanpost anintegratedasset retirement.

CreatethecustomerusingtheCreatewithReferencefunctioninAccounts

Receivable, anduse the following data:

Account group: Leave as (Select)

Customer: 305## 305##

Company code: AA##

Reference: Customer1000andcompanycode1000

Using your own judgment, enter data in the required fields on the first

screen(=>for example, youcanselect0000000001[=>Northregion] as

thetransportzone) andthensaveyourentries.

a) Intheapplication,chooseSAPEasyAccess→Accounting→Financial

Accounting→AccountsReceivable→MasterRecords→Create

Then proceed as stated in the exercise and leave the Accounts

ReceivableAccounting applicationmenu.

2. Nowpostanintegratedcompleteretirementformachine03(valuedate:

July1,CY).Yougetasalesprice/salesrevenueof€10,000(net).

Calculatethegrosssalespriceyourself,usingtheselectedoutputtaxkey.

Note: If, to keep thingssimple, you want to work with aoutput

taxof10%,youcanusethetaxkey1O(=>inwords: OneO,not

one zero) in the training system.

Hint: Tip: TheRevenue fromasset retirement account has the

number820000inthechartofaccountsyouareusing.

a) IntheAssetAccountingapplication,choosePosting→Retirement→

Retirement w/Revenue →With Customer

Enter the following data:

Fieldnameordatatype Values

Document date Jul 1 CY

Posting date Jul 1 CY

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Fieldnameordatatype	Values
Document date	Jul 1 CY
Posting date	Jul 1 CY

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Unit3: AssetTransactions AC305

Fieldnameordatatype Values

Period 7

Posting key 01

Account 305##(=>yournewcustomer)

Confirmyourentries,pressEntertoskipanywarnings,andcontinue:

Amount (=> purchase price, e.g. €11,000(=>withasalestax

gross) of 10%)

Calc. tax Set

Tax indicator e.g. 1O

Posting key 50

Account 820000

Confirm your entries and continue.

Amount *

Asset retirement Set

checkbox/checkmark

Press Enter to confirm your entries

IntheCreateAssetRetirementdialogbox,enterthefollowingdata:

Asset Assetnumberofmachine03

Transaction type 210

Asset value date Jul 1 CY

Complete retirement Set

checkbox/checkmark

Confirm your entries.

Beforeposting/saving,selectDocument→Simulateinthemenubar.

Checkthevaluesgeneratedbythesystemandpost/savethemifthey

are correct.

3. Checkthepostingdocuments,thechangesintheassetmasterrecord,andthe

asset values in the Asset Explorer.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

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132

Fieldnameordatatype	Values
Period	7
Posting key	01
Account	305##(=>yournewcustomer)

Amount (=> purchase price, gross)	e.g. €11,000(=>withasalestax of 10%)
Calc. tax	Set
Tax indicator	e.g. 1O
Posting key	50
Account	820000

Amount	*
Asset retirement checkbox/checkmark	Set

Asset	Assetnumberofmachine03
Transaction type	210
Asset value date	Jul 1 CY
Complete retirement checkbox/checkmark	Set

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AC305 Lesson: Asset Retirement

4. Howarethevaluesoftheassetssolddisplayedintheassethistorysheet?

a) IntheAssetExplorer,choosemenuoptionGoto→Callupreports.

IntheSelectReportdialogbox,doubleclickontheAssetHistorySheet

report to select it.

Task 2:

Optional: Complete the following task:

1. Part(=>60%)ofasecondasset(=>machine04)shouldbesold. Postthe

(integrated)retirementinthecurrentyear, andenter arevenue/salesprice

of your choice.

a) Repeattheprocedurecarriedoutintheprevioustask,butintheEnter

Asset Retirement dialog box, do not enter a complete retirement.

Instead, enter a 60% partial retirement.

2. Checkthepostingdocument,thechangesintheassetmasterrecord,andthe

asset values in the Asset Explorer.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

Carry outthestepsdescribedin theexercise.

Task 3:

TheProduction department wantstoscrapPC02.

1. First,postanassetacquisitiontothisassetinthepreviousyear.

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry

Use F4 help to find yourPC 02 asset.

Hint: IfyoucannotfindPC02initiallywhenusingF4help,

remember that it may be that only the last ten assets edited

aredisplayed. If thisisthecase, you canuse the All Values

pushbuttontodisplayall master records.

Selectapostinganddocumentdateinthepreviousyear,andenter

an acquisition value of your choice.

Save your entries.

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Unit3: AssetTransactions AC305

2. Thenposttheassetretirementwithoutrevenueinthecurrentyear.

a) IntheAssetAccountingapplication,choosePosting→Retirement→

Asset Retirement by Scrapping

Entertoday'sdateasthedocument,posting,andvaluedateforPC02.

Post/save.

3. Checkthepostingdocument,thechangesintheassetmasterrecord,andthe

asset values. Has the asset beendeactivated?

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

Carryoutthestepsdescribedintheexercise.

You will find that the retirement date isset in themaster record for

the PC 02 asset.

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AC305 Lesson: Asset Retirement

Lesson Summary

You should now be able to:

• ... Enterbothintegratedandnon-integratedassetretirementsinthesystem

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Unit3: AssetTransactions AC305

Lesson: Intracompany and Intercompany Asset Transfer

Lesson Overview

Intracompany asset transfers (=> transactions within one company code) and

intercompany asset transfers

Lesson Objectives

After completingthislesson, you will beable to:

• ... DisplayintracompanyandintercompanyassettransfersintheSAPsystem

Business Example

The employees in the Asset Accounting department would like to familiarize

themselves with the various ways of posting intracompany and intercompany

asset transfers.

The topic of Transferring within a company codedueto thewrong asset class

having been selected is particularly interesting. An asset transfer within an

enterpriseandacrossenterpriseboundariescanbemappedusingdifferentvariants.

Figure 50: Intracompany Asset Transfer

AssetAccountingdistinguishesbetweendifferenttypesoftransfers, depending

on circumstances:

• transactionswithinonecompanycode(=>IntracompanyTransfer)or

• transactionsbetweendifferentcompanycodes(=>IntercompanyTransfer).

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AC305 Lesson: Intracompany and Intercompany Asset Transfer

Possiblereasonsforintracompanycodetransfers:

• Amasterrecordwascreatedandpostedtointhewrongclass(intheprevious

year).

• Youwouldliketosplitupanassetormovepartofanasset. Partoftheasset

must thus be transferred to a new asset.

• Youwouldlikesettleanassetunderconstructionandtransferittoafinished

asset.

Hint: It is certainly possible to map the AuC (asset under

construction)settlementprocessusingatransfer,butSAPprovides

amuchmoreconvenientsolutionforsplittingandsettlinganAuC

inthestandardsystem. Formoreinformation,seetheAssetsunder

Construction lesson later in this unit.

Thesystemusestransfervariant4bydefaultforintracompanyassettransfers.

One of the functions of the transfer variant is to determine the transaction

typeswith whichthetransfer isrecordedinthesourceandthetargetasset. All

transfervariantscanbefoundasfollowsinCustomizingforAssetAccounting:

Transactions→IntercompanyAssetTransfers→AutomaticIntercompanyAsset

Transfers → Define Transfer Variants.

From release 4.6 onwards, you can create a “new asset” straightaway within

the intercompany asset transfer transaction. If you do so, you can use the

Field Transfers, as theyarecalled, to determined which entry fieldsshould be

transferredfromthesourceassettothetarget asset.

Figure 51: Automatic Intracompany Asset Transfer

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Unit3: AssetTransactions AC305

The Transfer function can be used when:

• anassethasbeensoldtoanothercompanycode,changingtheorganizational

assignments (=> such as the company code).

The following distinction is made for transfers:

• ... Whetheritisatransferwithinalegalunit(withinacompany). Inthecase

whereboth company codesbelong tothesamecompany, SAPrefersto a

transferofrelationshiptype02. Bothcompanycodesaretobeconsidered

“not legally independent” in this case.

• ... or whether the transfer is taking place between legally independent

organizational units (=> company codes) which are each assigned to a

differentcompany. Thecompanycodesarethennotlinkedtooneanother

viathecompany,butstillbelongtoasinglecompanygroup(=>mappedvia

theclient, i.e. thegroup). Thisarrangementcanalsoberedefinedusinga

relationshiptype–itisarelationshiptype01transfer.

ThesystemautomaticallydeterminestherelationshiptypeusingthecompanyIDs

ofthecompanycodes. ThisassignmentcanbecheckedagaininCustomizingfor

AssetAccounting: Transactions→IntercompanyAssetTransfers→Automatic

IntercompanyAsset Transfers→DefineTransferVariants →CheckCompany

ID of Company Codes.

Exceptionstothedefaultrulecanbedefinedinacustomer-specificprogramexit.

DefinitionofCompany: Thesmallestorganizationalunitforwhichindividual

financialstatementsarerequiredaccordingtotherelevantcommerciallaw. This

meansthatalegallyindependentunitcanbeoris(also)reflectedbythecompany.

Figure 52: transfer methods

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AC305 Lesson: Intracompany and Intercompany Asset Transfer

Since SAP R/3 4.0, you can use automatic intercompany transfer to enter the

acquisitionandretirementpartsofthetransferinonestep.

Depending on the hierarchical organizational structure of your enterprise, this

combinedtransactioncanbepostedasanintracompanytransfertransactiontype.

Thetransfermethodisusedtocontrolhowthevaluesaretransferredfrom

the source to the target company code.

IfyouselecttheGrosstransfermethod, itisunusualtoaddsalesrevenuetothe

asset. Inmostcases,transactiontypesforintracompanytransferareusedwiththe

grosstransfermethod. Thismethodtransfersthe“historical”valuesoftheassetto

the target company code.

WhenyouusetheNetmethodortheNewValueMethod,youhavetoentersales

revenue.

If there is no gain or loss on the asset retirement, the sales revenue equals the

the net book value of the asset.

Using the Net Method, the net book value (of the source company code) is

capitalized on the target asset.

WhenyouusetheNewValueMethod, thesystemcapitalizestheamount of the

sales revenue on the target asset.

Figure 53: Standard Settings forthe Transfer Variants

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Unit3: AssetTransactions AC305

ThestandardsettingsfortheSAPtransfervariants(=>combinationoftransaction

typesandtransfer methods) cover 80%of transfers.

Hint: ThesestandardsettingsandalotofotherinformationaboutAsset

Transfercanbefound inSAPNote 327088.

The standard SAP assumption is that transfers of relationship type 02 (=>

two company codes but one company (number)) are always transfers within

one legal unit (=> the company within a corporate group), and are therefore

alwaysrepresentedasintracompanytransfers(=>withintracompanytransfer

transactiontypesandthegrossmethod). Theindividualcompanycodeisnotan

independentlegalentity,anddoesnotcreatebalancesheetsforexternalpurposes.

Ifthestructureof yourenterpriseisnot reflectedhere, youneedtodefineyour

owntransfervariants(withthesameoruser-definedtransactiontypes).

If you need to enter a mass transfer in your company, please read SAP Note

379944 beforehand.

Figure 54: Transfer: Cross-company depreciation area

Ifcompanycodesareassignedtodifferentchartsofdepreciation,thechartsmay

contain different depreciation areas (=> different keys/different area IDs) but

havethesamefunctions. Whenthisisthecase,youmustdefinecross-company

depreciation areasbefore asset transfer.

Cross-company depreciation areas do not have their own control parameters.

Instead theyconsistsolelyof akeythat isuniformthroughout the client, anda

short description.

If acorresponding cross-companydepreciation areais not defined, the system

entersanasterisk(*)asagenericentryforthecross-companyareas.

However,becarefulifyoudecidetouseacross-companydepreciationarea. Ifyou

do,youmustdefineacross-companydepreciationareaforallotherdepreciation

areasthataretransferred,evenifthedepreciationareakeysarethesame.

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AC305 Lesson: Intracompany and Intercompany Asset Transfer

Exercise 7: Intracompany and

Intercompany Asset Transfer

Exercise Objectives

After completingthisexercise, youwillbeableto:

• ... Carryoutassettransfers(betweendifferentassetclasses)

• ... Transfer an asset within a company and between legally independent

companies

Business Example

The employees in the Asset Accounting department want to get to know the

variousoptionsforenteringintracompanyandintercompanyassettransfers.

Transferring an asset within a company code because an incorrect asset class

was selected is of particular interest.

Task 1:

Complete the following task.

1. Remember? Whenyoucreatedanassetmasterrecordforacompanycar(=>

CAR3000group##)youmadeamistakeandcreateditinthewrongasset

class (exercise in the Master Data unit).

Post€60,000(net)tothismasterrecordforJanuaryofthepreviousyear.

Bytheway,you'dgetquiteanicecompanycarfor€60,000,wouldn'tyou?:-)

Task 2:

Nowyouhavenoticedyourerrorandwouldliketotransfertheassettoa(new)

assetmasterrecordinthecorrectassetclass(=>assetclass3100).

1. Therefore, create a (new) master record in asset class Vehicles (=> class

3100)ofyourcompanycodeAA##withthedescriptionCar3100Group##

and make a note of the asset number.

Asset number: ______________________

Hint: Youknowthatyoucancreateanewmasterrecordwithin

the transfer transaction as of release 4.6, don’t you? Field

TransferRules,astheyarecalled,allowyoutocopydatafromthe

oldmasterrecordtotheentryfieldsofthenewmasterrecord,thereby

savingtime. Thesystemusesthetransfertransactiontypetocontrol

howthedepreciationstartdateiscopiedintothenewmasterrecord.

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